ACCOUNTANT III (REVENUE, RECEIVABLES &DEBT SUPERVISOR)

To perform this job successfully, an individual must be able to perform the essential job functions satisfactorily.  Reasonable accommodations may be made to enable individuals with disabilities to perform the primary job functions herein described.   Since every duty associated with this position may not be described herein, employees may be required to perform duties not specifically spelled out in the job description, but which may be reasonably considered to be incidental in the performing of their duties just as though they were actually written out in this job description. 

JOB SUMMARY
Under the general direction of the Accounting Manager, performs advanced professional governmental accounting and supervisory work directing the City's Revenue, Receivables, and Debt functions. Responsible for oversight of accounts receivable operations, revenue accounting, property tax and utility receivables, miscellaneous billings, deferred revenue, debt administration, and debt service accounting. Coordinates debt issuances, lease financings, arbitrage compliance, and DebtBook administration while ensuring compliance with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) pronouncements, federal and state regulations, and City policies. Supervises Accounts Receivable staff, oversees revenue reconciliations and audit schedules, analyzes revenue trends, and provides technical accounting guidance related to revenue recognition and debt management.

• Supervises, plans, assigns, reviews, and evaluates the work of assigned Accounts Receivable staff; provides training, coaching, mentoring, and performance evaluations. 
• Oversees all accounts receivable operations, ensuring timely and accurate billing, collections, adjustments, write-offs, cash application, and customer account maintenance. 
• Oversees revenue accounting activities, ensuring revenues are accurately recognized, recorded, reconciled, and reported in accordance with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) standards, and City policies. 
• Oversees the administration of property tax receivables, utility receivables, miscellaneous billings, special assessments, and other City receivable programs. 
• Reviews customer account adjustments, payment plans, write-offs, refunds, interest assessments, and collection activities in accordance with applicable laws and City policies. 
• Oversees accounting for deferred revenue and unavailable revenue in accordance with governmental accounting standards. 
• Administers the City's DebtBook software for debt management, maintaining debt issuances, debt service schedules, amortization schedules, continuing disclosure information, and related financial reporting. 
• Coordinates bond financings, debt issuances, and other long-term financing transactions in conjunction with financial advisors, bond counsel, and City management. 
• Monitors debt service requirements, arbitrage compliance, continuing disclosure obligations, and other post-issuance debt compliance requirements. 
• Prepares and reviews debt service schedules, debt reconciliations, debt-related journal entries, and supporting documentation. 
• Oversees revenue reconciliations between subsidiary systems and the general ledger to ensure the completeness and accuracy of financial records. 
• Prepares assigned audit workpapers, revenue schedules, debt schedules, and supporting documentation for the annual external audit. 
• Prepares assigned audit schedules related to revenues, receivables, deferred inflows, and long-term debt. 
• Researches and recommends appropriate accounting treatment for complex revenue transactions, debt transactions, bond financings, and related GASB pronouncements. 
• Develops, implements, and maintains accounting policies, procedures, and internal controls related to revenue accounting, receivables, debt administration, and financial reporting. 
• Serves as the functional lead for revenue-related MUNIS modules and DebtBook, coordinating system maintenance, testing, reporting, and process improvements. 
• Provides technical accounting guidance and training to Finance staff and City departments regarding revenue recognition, receivables, debt administration, and related accounting matters. 
• Assists the Accounting Manager with special projects, strategic initiatives, and continuous process improvement efforts. 
• Performs other related duties as assigned.

Education and Experience:

• Bachelor’s degree from an accredited institution.
• Ten (10) years’ experience in a related field of work. 
• Or an equivalent combination of education and experience.  

Special Qualifications:

• None

• Knowledge of financial accounting and specialized accounting requirements for government entities.
• Knowledge of Governmental Accounting Standards Board guidelines.
• Knowledge of the Governmental Accounting, Auditing, and Financial Reporting model.
• Knowledge of internal financial controls.
• Knowledge of generally accepted accounting principles.
• Knowledge of complex computerized financial software with high volumes.
• Knowledge of property tax regulations and the North Carolina Machinery Act.
• Knowledge of subordinate positions.
• Knowledge of all division positions.
• Knowledge and ability to use Microsoft Word and Excel proficiently.
• Skill in analyzing complex financial problems and identifying solutions.
• Skill in preparing clear and accurate reports.
• Skill in reading tax maps.
• Skill in establishing cooperative and productive working relationships.
• Skill in setting priorities for competing projects with established deadlines.
• Skill in performing complex mathematical calculations.
• Skill in operating computers and other standard office equipment.
• Skill in interpersonal relations.
• Skills in oral and written communication.

SUPERVISORY AND MANAGEMENT RESPONSIBILITIES

• Supervises assigned accounting staff. 

PHYSICAL DEMANDS

• Work is sedentary work which requires exerting up to 10 pounds of force occasionally and/or negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects, including the human body. Additionally, the following physical abilities are required:
• Feeling: Perceiving attributes of objects, such as size, shape, temperature, or texture by touching with skin, particularly that of fingertips.
• Grasping: Applying pressure to an object with the fingers and palm.
• Handling: Picking, holding, or otherwise working, primarily with the whole hand
• Hearing: Perceiving the nature of sounds at normal speaking levels with or without correction. Ability to receive detailed information through oral communication, and to make the discrimination sound.
• Hearing 2: Ability to receive detailed information through oral communication and make discrimination sound.
• Lifting: Raising objects from a lower to a higher position or moving objects horizontally from position-to-position. It occurs to a considerable degree and requires substantial use of upper extremities and back muscles.
• Mental Acuity: Ability to make rational decisions through sound logic and deductive processes.
• Repetitive Motion: Substantial movements (motions) of the wrist, hands, and/or fingers.
• Speaking: Expressing or exchanging ideas by means of the spoken word including the ability to convey detailed or important spoken instructions to other workers accurately and concisely.
• Talking: Expressing or exchanging ideas by means of the spoken word including those activities in which they must convey detailed or important spoken instructions to other workers accurately, loudly, or quickly.
• Talking 2: Shouting to be heard above ambient noise level.
• Visual Acuity: Have close visual acuity to perform an activity like preparing and analyzing data and figures; transcribing; viewing a computer terminal; and/or extensive reading.
• Visual Acuity 2: Including color, depth perception, and field vision.

WORK ENVIRONMENT

•  The work is typically performed in an office and outdoors. The employee is exposed to noise, dust, dirt, grease, and occasional cold or inclement weather. The work may require protective devices, such as masks, goggles, or gloves.